Sincher $C0.$ uses the percentage$-$of$-$recelvables basis in $2025$ to record bad debt expense. It estimates that $4\%$ of accounts receivable will become uncollectible. Sales revenues are $$900,000$ for $2025,$ and sales returns and allowances are $$40,000$ of December $31,2025.$ Accounts recelvable has a balance of $$140,000,$ and the allowance for doubtful accounts has a credit balance of $$1,000.$

Prepare the adjusting entry to record bad debt expense in $2025.$